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acquire jurisdiction when the Commissioner issues to a taxpayer a
notice of deficiency that reflects a "deficiency in respect of
any tax imposed by subtitle A or B", section 6212(a), and the
taxpayer timely petitions this Court to redetermine that
deficiency. Sec. 6213; Rule 13(a), (c); Keeton v. Commissioner,
74 T.C. 377, 379 (1980); Estate of Moffat v. Commissioner,
46 T.C. 499 (1966).
In the instant case, respondent has not determined a
"deficiency in respect of any tax imposed by subtitle A or B".
Sec. 6212(a). Respondent has determined only that petitioner is
liable for the three additions to tax mentioned above. Pursuant
to section 6665, none of these additions to tax is treated as a
tax that is imposed by subtitle A or B. As stated in section
6665:
SEC. 6665. APPLICABLE RULES
(a) Additions Treated as Tax.--Except as otherwise
provided in this title--
(1) the additions to the tax, additional
amounts, and penalties provided by this
chapter shall be paid upon notice and demand
and shall be assessed, collected, and paid in
the same manner as taxes; and
(2) any reference in this title to "tax"
imposed by this title shall be deemed also to
refer to the additions to the tax, additional
amounts, and penalties provided by this
chapter.
(b) Procedure for Assessing Certain Additions to
Tax.--For purposes of subchapter B of chapter 63
(relating to deficiency procedures for income, estate,
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Last modified: May 25, 2011